Iowa Admin. Code r. 701-300.16 - Preparation of Taxpayers’ Returns by Department Employees

701—300.16(422) Preparation of taxpayers’ returns by department employees. A department

employee can assist a taxpayer in the preparation and completion of the taxpayer's individual income tax returns and other state tax returns during the employee's hours of employment for the department in either of the following situations:

1. At the time the department employee is conducting an audit of the taxpayer.
2. When the department employee is requested to prepare a taxpayer's individual income tax return or other tax returns by the taxpayer, the taxpayer's spouse, or the taxpayer's authorized representative.

This rule is intended to implement Iowa Code section 421.17 .

[Editorial change: IAC Supplement 11/2/22]